Legal Opinion
Deats v. Commissioner
United States Tax Court
Decided June 2, 1986No. Docket No. 5551-85Unpublished
1Opinion of the Court
MARCELLUS S. and BARBARA L. DEATS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Deats v. Commissioner
Docket No. 5551-85.
United States Tax Court
T.C. Memo 1986-221; 1986 Tax Ct. Memo LEXIS 388; 51 T.C.M. (CCH) 1105; T.C.M. (RIA) 86221;
June 2, 1986.
Marcellus S. and Barbara L. Deats, pro se.
Albert B. Kerkhove, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in and additions to petitioners' Federal income taxes for 1983 as follows:
Additions to Tax
Year
Deficiency
Sec. 6651(a) 1
Sec. 6653(a)(1)
Sec. 6653(a)(2)
Sec. 6654
Marcellus…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Nelson W. Hayward v. Irl E. DayCourt of Appeals for the Eighth Circuit · 1980
2 more not listed; retrieve them via the Exa API.